Departmental Journals

There are two common types of Departmental Journal Transactions:

Interdepartmental Requisitions (IDR)

Interdepartmental Requisitions (IDR)

Interdepartmental Requisitions (IDRs) are journal entries used to record the sale of goods and/or services between two FSU departments. The Interdepartmental Requisition & Journal Entry (IDR) form is used by the buying department to requisition goods or services from FSU's interdepartmental activities and to provide the necessary information to record revenue to a selling department and expense to a buying department. Detailed guidance and instructions on completing the IDR form can be found here.


IDR Form Example

Note that IDRs are only utilized for obtaining goods/services from FSU departments that ARE NOT utilizing OMNI AR/Billing functionality (Internal Purchase Orders).

Departmental Online Journal Entries (DOL)

Departmental Online Journal Entries (DOL)

Departmental Online Journal Entries (DOLs) are used primarily to adjust the ledger for transactions already recorded. This provides flexibility for University departments to authorize various interdepartmental transactions and make corrections to the General Ledger, as necessary. This action helps facilitate accurate record keeping at the departmental/project code/chartfield level. All DOLs should be processed using the Departmental Online Journal Entry form. Specific instructions on completing this form are available here.

There are a number of general guidelines associated with these types of transactions:

  • Corrections via DOL should not take place before the original transaction has been posted to the General Ledger. It is always preferable for the original source transaction to be corrected whenever possible (e.g. via a Change Order for an AP journal or an adjustment to an Expense Report for an EX journal).
  • Correction transfers cannot be made from a department other than the one from which the expenditure was originally made.
  • Corrections should be processed in a timely manner and as soon as possible after the original transaction has been recorded.
  • Documentation of an DOL must contain evidence that it is appropriate:
    • Reference must be made to the original transactions supported by the original journal, voucher, or expense report number and justification for the transfer. In addition, documentation supporting the original transaction as recorded in OMNI should be attached to the DOL form.
    • A breakdown of journal examples, as well as recommended tools for finding backup and supporting documentation can be found in the grid below. Click on the hyperlink under “Type of Request” to see a specific example of each transaction.

Type of Request

Information Required

Suggested Query

AP Journal Correction (Voucher)

AP Journal ID & Voucher ID


PCard Correction (Voucher)

AP Journal ID & Voucher ID


EX Journal Correction (Travel)

EX Journal ID & Expense Report ID


Non-Exchange Transfer (Cash Transfer)



Revenue Transfer

Department Trial Balance


SF Journal Correction

SF Journal ID


AUX Journal Correction

AUX Journal ID


3rd Party Journal Correction

3rd Party Journal ID


OTH Journal Correction

Journal ID/ Ledger Inquiry


The Controller’s Office requests completed and properly authorized forms be sent to

An online tutorial detailing how to create a digital signature for use in the forms is available on the Training & Job Aids page in Compliance training materials.